The Research on Strategic Cost Management in Collaborative Design of Virtual Enterprises

被引：0

作者：

Zheng, Yi ^{[1
]}

Xu, Ju ^{[1
]}

机构：

[1] Liaoning Tech Univ, Huludao 125105, Peoples R China

来源：

INTERNATIONAL CONFERENCE ON ENGINEERING AND BUSINESS MANAGEMENT (EBM2011), VOLS 1-6 | 2011年

关键词：

virtual enterprise; collaborative design; strategic cost management; value chain; activity based costing;

D O I：

暂无

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

With the rapid changes of market, the cost management in collaborative design of Virtual Enterprises is urgently demanded. In this essay, we use the value chain analysis and activity-based costing as control system and accounting system to achieve the target of reducing the cost. We also make an evaluation to the strategic cost management system and form a complete system of our virtual enterprise management, in order to adapt to the fierce domestic and foreign competitive environment.

引用

页码：72 / 75

页数：4